Washington City created an Information Technology department four years ago to centralize information technology $($IT$)$ functions for the city. The goal of the department was to reduce costs, avoid duplication of efforts, and provide up$-$to$-$date technology to all of the city's operations. The fund was designed to be self$-$supporting; that is$,$ all costs are to be recovered through user fees, but any excess of fees over expenses should be less than $4$ percent. The preclosing trial balance for the IT department as of last year, is shown below.

$\backslash$table$[[,\backslash$table$[[$Debits$],[($in thousands$)]],],[$Cash$,$$$14,600,],[$Due from $0$ther Funds,$4,730,],[$Materials and Supplies Inventory,$410,],[$Machinery and Equipment,$54,700,],[$Accumulated Depreciation,$$31,000,],[$Accounts Payable,$2,690,],[$Due to Federal Government,$2,740,],[$Due to Other Funds,$1,210,],[$Net Position$-$Net Investment in Capital Assets,,$23,700],[$Net Position$-$Unrestricted,$$74,{440}_{?},\frac{13,100}{\text{\$}74,440}$